Montoure Company uses a perpetual inventory system. It entered into the following calendar-year purchases and sales transactions. Date January 1 March 13 Activities Beginning inventory February 10 Purchase Purchase March 15 Sales August 21 Purchase September 5 Purchase September 10 Sales Totals Units Acquired at Cost 600 units @ $45 per unit 400 units @ $42 per unit 200 units @ $27 per unit 100 units @ $50 per unit 500 units @ $46 per unit 1,800 units Units Sold at Retail 800 units @ $75 per unit 600 units $75 per unit 1,400 units Required: 1. Compute cost of goods available for sale and the number of units available for sale. Answer is complete and correct. Cost of goods available for sale $ 77,200 Number of units available for sale 1,800 units 2. Compute the number of units in ending inventory. Answer is complete and correct. Ending inventory 400 units